Opinion
1947.
1947.
Full title:PROCEEDINGS DISPOSED UPON MEMORANDUM OPINIONS
Court:United States Tax Court
Date published: Jan 1, 1947
We, therefore, conclude that the marital deduction gift bequeathed to decedent's surviving spouse has been…
Capital Warehouse Co. v. CommissionerThe opinion in the cited case adds, however, "and when so kept they reflect the true income of the taxpayer…